• 19.11.2004 N -3-10/108@ (. 23.12.2005) " 2005 "

    54


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     ,   
        
       
     ,  
       
    ( 4  3 . 243  )            1700 _____ . 
                    1710 _____ . 
                                1800 _____

    II. ,

    ---------------------------------------------------+------+------
                                                               
                                                            
    +--------------------------------------------------+------+------+
                                                            1   
    +--------------------------------------------------+------+------+
        - 2010       
       ,                     
       ,                         
    +--------------------------------------------------+------+------+
        - 2020       
      ,                     
     ,                                        
    +--------------------------------------------------+------+------+
        - 2025       
        ,                
                                                            
    +--------------------------------------------------+------+------+
        -   2055       
                          
                               
    ,                                       
    +--------------------------------------------------+------+------+
     ,    -   2091       
        1  15.25 Ϧ            
    , .                                                
    +--------------------------------------------------+------+------+
     ,    -   2092       
        2  15.25 Ϧ            
    , .                                                
    +--------------------------------------------------+------+------+
     ,    -   2093       
        3  15.25 Ϧ            
    , .                                                
    +--------------------------------------------------+------+------+
     ,    -   2094       
        4  15.25 Ϧ            
    , .                                                
    +--------------------------------------------------+------+------+
     ,    -   2095       
        5  15.25 Ϧ            
    , .                                                
    +--------------------------------------------------+------+------+
     ,    -   2096       
        6  15.25 Ϧ            
    , .                                                
    +--------------------------------------------------+------+------+
     ,    -   2097       
        7  15.25 Ϧ            
    , .                                                
    +--------------------------------------------------+------+------+
              2100       
    - ,                       
    +--------------------------------------------------+------+------+
                                                                  
    +--------------------------------------------------+------+------+
                                       2200       
    L--------------------------------------------------+------+-------

    III.

    -----------------------------------------+-----T-------+---------
                                              -  - 
                                            -,   
                                                
                                                         
                                                        ( 
                                                        
                                                         
                                                        ),   
                                                        .     
                                                           
    +----------------------------------------+-----+-------+---------+
                                                  1       2    
    +----------------------------------------+-----+-------+---------+
           3010                 
    +----------------------------------------+-----+-------+---------+
                     3020                 
    +----------------------------------------+-----+-------+---------+
      3010 -    3030                 
                             
    +----------------------------------------+-----+-------+---------+
      3010 -    3040                 
                               
    +----------------------------------------+-----+-------+---------+
      3010 -  ,  3050                 
                                     
     ,                         
                                                         
    +----------------------------------------+-----+-------+---------+
                3060                 
                                                    
    +----------------------------------------+-----+-------+---------+
      :                                                 
                                 3070                 
    +----------------------------------------+-----+-------+---------+
                                3080                 
    +----------------------------------------+-----+-------+---------+
      3060 -  ,  3090                 
                                  
                                  
                                                
    +----------------------------------------+-----+-------+---------+
           3100                 
                                    
     ,                              
                             
                                  
                                              
    +----------------------------------------+-----+-------+---------+
      -   3060:                                 
    +----------------------------------------+-----+-------+---------+
                3110                 
    +----------------------------------------+-----+-------+---------+
                  3120                 
    +----------------------------------------+-----+-------+---------+
                 3130                 
                                        
    +----------------------------------------+-----+-------+---------+
    ,        3140                 
    +----------------------------------------+-----+-------+---------+
          3150        X        
    ()                          
    ,  ,                      
                                
                              
                                                        
    +----------------------------------------+-----+-------+---------+
      3060  ,                           
      :                                  
                     3160        X        
    +----------------------------------------+-----+-------+---------+
     () , 3170        X        
    ,                            
                                                       
    +----------------------------------------+-----+-------+---------+
               3180        X        
                                                        
    +----------------------------------------+-----+-------+---------+
                        3190        X        
    +----------------------------------------+-----+-------+---------+
                           3200        X        
    +----------------------------------------+-----+-------+---------+
                     3210        X        
    +----------------------------------------+-----+-------+---------+
                           3220        X        
    +----------------------------------------+-----+-------+---------+
                 3230        X        
                                   
    +----------------------------------------+-----+-------+---------+
                            3300                 
    L----------------------------------------+-----+-------+----------

    :                                    
      3140  1 - 
    ,  ,
                        3310 _____ 

    IV.

    (. )

    -----------------------------------+-----T----+-------+----------
                                        -     
                                      -   - ,
                                              - 
                                               -      
                                                     
                                                         
                                                      
                                                             
    +----------------------------------+-----+----+-------+----------+
                                          1     2       3     
    +----------------------------------+-----+----+-------+----------+
            4010                      
       ()                               
       -                            
    +----------------------------------+-----+----+-------+----------+
        ,         4020                      
                                     
    +----------------------------------+-----+----+-------+----------+
                                                                
    +----------------------------------+-----+----+-------+----------+
        4060                      
       ()                               
                                       
     (  )                            
                                       
     ,                                   
    +----------------------------------+-----+----+-------+----------+
        ,         4070                      
                                     
    +----------------------------------+-----+----+-------+----------+
            4110                      
       ()                               
                                    
     -                                              
    +----------------------------------+-----+----+-------+----------+
        ,         4120                      
                                     
    +----------------------------------+-----+----+-------+----------+
                                                                
    +----------------------------------+-----+----+-------+----------+
                      4200                       
    L----------------------------------+-----+------------+-----------

    "__" ______________________ 200_ .   

    ___________________________________ ______________________________
          (...,                  ()
               )

    N 2-

    "

    ,

    "

    N 2- . 2005 .

    ( . 31.12.2004 N -3-10/196@)

    . - 31.12.2004 N -3-10/196@.

    N 2- N 2- " ".

    N 2-.

    N 12

    19 2004 . N -3-10/108@

                                                        N 2-

                                 13 
                                 1, 5, 10, 15, 20
                                 ,  21 - 
                                  
         
              , 
     N ___       .

                           
                    ,
                     ,
                             
                      1-________________ 2005 
                           (, )

    (. )

    -------------------+-----T------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                         -                                     :                                                                                                                                                                          
                      -       +--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------------------------------------------------------------+
                                                  ,                                                               :                                    
                                                            ,         ,       (),   +--------------------------+--------------------------+--------------------------+
                                       182 1 01 01000 00 0000 110                                                               
                                                                 182 1 02 01010 01 0000 110                   182 1 03 02040 01 0000 110           ,  
                                                                                           182 1 03 01000 01 0000 110                          182 1 03 02070 01 0000 110                 
                                                                                                                      182 1 04 01000 01 0000 110182 1 03 02000 01 0000 110182 1 03 02080 01 0000 110182 1 03 02010 01 0000 110       
                                                                                                                                                                                                    182 1 03 02020 01 0000 110182 1 03 02030 01 0000 110
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
                         1 = 2 + 3 +             2                         3                         4                          5                   6 >= 7 + 8 + 9                  7                         8                          9            
                           4 + 5 + 6 +                                                                                                                                                                                                                  
                             10 + 11                                                                                                                                                                                                                    
                              + 18                                                                                                                                                                                                                      
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            0001                                                                                                                                                                                                                              
                                                                                                                                                                                                                                       
    , -                                                                                                                                                                                                                                    
     -                                                                                                                                                                                                                                  
     , -                                                                                                                                                                                                                                    
    :                                                                                                                                                                                                                                              

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